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This page gives information about land tax exemptions that support new housing opportunities.
Affordable community housing land tax exemption (closed)
The Affordable Community Housing Land Tax Exemption Pilot provided eligible property owners with ex gratia relief equivalent to a land tax exemption for properties rented through participating community housing providers for affordable housing purposes.
This pilot program ran for five years, commencing 1 March 2020, and was limited to 100 South Australian properties.
The pilot is now closed, and new applications are no longer being accepted.
Affordable housing land tax concession
Developers are able to apply for ex gratia relief where land being used to develop affordable housing has been aggregated with other land they own. The relief is equivalent to the difference between their tax liability and the tax they would be liable for if each affordable housing parcel was taxed individually and not aggregated with their other land.
Relief is limited to a 12 month period and is conditional on developers entering into a Land Management Agreement or similar arrangement with the SA Housing Authority, with the developer agreeing to meet any requisite affordable housing requirements.
Find out more about the affordable housing land tax concession.
Build-to-rent land tax concession
The 2023-24 State Budget introduced a land tax reduction for eligible build-to-rent properties on South Australian land, where construction commenced on or after 1 July 2023.
A 50% reduction in the site value of the relevant parcels of land will be applied where the land is being used as an eligible build-to-rent project.
The land tax reduction will be available from the 2023-24 financial year up to, and including, the 2039-40 financial year.
The eligibility criteria for this concession will be inserted into the Land Tax Regulations 2025 when the criteria has been finalised.
To be advised when more information on when the build-to-rent land tax concession is available, complete the Register your interest: build-to-rent land tax concession form.
Contact us
When contacting us please provide your ownership number and assessment number. You can find these numbers on your Land Tax Assessment (previously known as a Notice of Land Tax Assessment).
| online | complete a land tax assessment query form |
|---|---|
| contactus@revenuesa.sa.gov.au | |
| phone | (08) 8372 7534 |
| fax | (08) 8207 2100 |
| post |
RevenueSA Kaurna Country GPO Box 1647 ADELAIDE SA 5001 |
You can reach us during business hours, excluding public holidays:
- Monday, Tuesday, Thursday, Friday: 8:30am - 5:00pm (ACST or ACDT)
- Wednesday: 10:00am - 5:00pm (ACST or ACDT)
South Australia observes daylight saving.
- ACST: Australian Central Standard Time is from early April to early October.
- ACDT: Australian Central Daylight Time is from early October to early April.
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.